Finding Text
Special Reporting
Head Start ALN# 93.600
US Department of Health & Human Services
Federal Grant/Contract Number: 10CH011215-02; 10CH011215-03; 10HE000901-01
Grant period – 2021 & 2022
Criteria – 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Also, under compliance requirements for reporting 2 CFR 200.32 states that information must be collected with the frequency required by the terms and conditions of the federal award for effective monitoring of the federal awards.
2 CFR 200.330, Reporting on Real Property: The Federal awarding agency or pass-through entity must require a non-Federal entity to submit reports at least annually on the status of real property in which the Federal Government retains an interest.
As described in ACF-IM-HS-17-01 Facilities Guidance, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Report 429.
Condition – The SF-429 required to be filed for Head Start was submitted after the deadline.
Cause – The Agency did not apply appropriate controls to ensure that all reporting required under the terms of the grant were filed timely.
Effect – Late reporting to the grantor can result in sanctions or loss of future funding.
Questioned Costs – Not applicable.
Recommendation – Management should implement the necessary controls to ensure all reporting required under the grant is filed accurately and timely.
Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.